Pengaruh laporan keuangan terhadap akuntabilitas Dinas Pendidikan Kota Bandung

Zainab, Ai (2020) Pengaruh laporan keuangan terhadap akuntabilitas Dinas Pendidikan Kota Bandung. Diploma thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

Financial reports are a form of accountability of regional governments to stakeholders, it needed to know the cash flow of an the regional and evaluate decisions to achieve good governance by enforce accountability. The existence of financial reports can increase the perception about transparency of accountability in managing regional finance. While, if seen from the effectiveness of the budget realization report of The Bandung City Education Department in 2016-2018 can not use the budget fully. This research aims to determine the effect of the budget realization report, statements of excesss budget balances, balace sheets, operational reports, statements of changes in equity, cas flow reports, and notes to the financial reports simultaneously to the accountability of the Bandung City Education Department. The writer uses the theory of financial reports from Dadang Suwanda in the independent variables (X) which the theory studied comes to 7 dimensions. While, to measure accountability, the writer uses the theory from Mahmudi as dependent variable (Y). The method used by the writer is quantitative approach associative method. Data collection techniques used are literature study, interview, observation and spreading questionnaires to 63 respondents. To determine how much effect of financial reports to accountability, the writer uses the t-test and f-test with SPSS 20 program. The results of this research can be concluded that the budget realization report, statements of excesss budget balances, balace sheets, operational reports, statements of changes in equity, cas flow reports, and notes to the financial reports simultaneously proved to have a significant effect on accountability of The Bandung City Education Department. In the F test, the calculated Fcount value is 15.320 and the Ftable value is 2,18. It means that Fcount is bigger than Ftable (15.320 > 2,18) so it can be concluded that the hypothesis stating the alleged the budget realization report, statements of excesss budget balances, balace sheets, operational reports, statements of changes in equity, cas flow reports, and notes to the financial reports simultaneously on the accountability of The Bandung city Education Department, was accepted. The percentage value of 66,1% and the remaining 33.9% are influenced by other unexamined factor.

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